{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/regulation-5",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/regulation-5.json",
  "legislation": "uksi/1997/661",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulations 8(3) and 10(3) for the words “annual return” there shall be sub-stituted the words “annual claim”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/661/regulation/5",
    "retrieved_at": "2026-10-29T12:22:43.796348+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}